February 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 2 Share-based Payment Vesting Conditions and Cancellations Comments to be received by 2 June 2006 International Accounting Standards BoardEx ...
30 Cannon Street, London EC4M 6XH, England International Phone: 44 (20) 7246 6410, Fax: 44 (20) 7246 6411 Accounting Standards Email: iasb@iasb.org Website: http://www.iasb.org Board Staff Questionnai ...
IFRIC DRAFT INTERPRETATION Reassessment of Embedded Derivatives International Financial Reporting Interpretations Committee IFRIC Comments to be received by 31 May 2005 International Accounting Stand ...
By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 8 October 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth ...
APRIL 2002 TheHong Kong 44 ACCOUNTANT COVER STORY Encouraging Innovation A new initiative from leading accountancy bodies aims to help development of technologies and ideas vital in directing the prof ...
1 Paper 5 How to determine the currency denomination of an insurance contract with cash flows denominated in multiple currencies (Deloitte) Background IFRS 17:30 states that “an entity shall treat the ...
1 Potential Implementation Question IFRS 17:74 provides that an entity shall derecognize an insurance contract when, and only when, the insurance contract is extinguished or when any of the conditions ...
17 July 2020 Exposure Draft Response Due Date 16 October 2020 Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) EXPOSURE DRAFT PROPO ...
ANNEX 1 HKAB’s Comments on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform -Phase 2 Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 No IASB Question HKAB Comments /Feedb ...
